German德语: AbgeltungssteuerEnglish英语 translation: definitive withholding tax  KudoZ The KudoZ network provides a framework for translators ... More  |
|
| 词条（来自下列问题） | | German德语词条或短语： | Abgeltungssteuer | | English英语翻译： | definitive withholding tax | | 输入者： | RobinB |
| 选项：
- 对此条目发表意见 |
German德语至English英语翻译 [专业]
Law/Patents - 法律：税与海关 | | German德语词条或短语： Abgeltungssteuer | | actually, Abgeltungs- bzw. Quellensteuer: "Auf Lizenzeinnahmen und Zinserträge, die von polnischen Unternehmen an Steuerausländer gezahlt werden, lastet eine Abgeltungs- bzw. Quellensteuer von 20 %..." |
| | | definitive withholding tax | 说明：
This came up - I can't remember where - a couple of years back when Eichel was proposing an Abgeltungsteuer (normally with one 's' in German) here in Germany. But like most German government proposals (especially the more sensible ones), it was dropped. Maybe Ralf can remember the forum where this issue was discussed.
The point about the "definitive" withholding tax is that payment of the tax discharges all liability on the investment income/capital gains, whereas most normal withholding tax arrangements deduct a certain percentage at source, which is then credited against the taxpayer's personal income tax. Depending on the personal tax rate, though, an additional tax liability may arise on the investment income/capital gain. So under this regime, the withholding tax is essentially advance CGT. |
| 获选答案来自：
RobinB
德国
|
|
9分钟 信心度：   同仁同意（净值）： +1 |
2小时 信心度： |
| definitive withholding tax
说明：
This came up - I can't remember where - a couple of years back when Eichel was proposing an Abgeltungsteuer (normally with one 's' in German) here in Germany. But like most German government proposals (especially the more sensible ones), it was dropped. Maybe Ralf can remember the forum where this issue was discussed.
The point about the "definitive" withholding tax is that payment of the tax discharges all liability on the investment income/capital gains, whereas most normal withholding tax arrangements deduct a certain percentage at source, which is then credited against the taxpayer's personal income tax. Depending on the personal tax rate, though, an additional tax liability may arise on the investment income/capital gain. So under this regime, the withholding tax is essentially advance CGT.
| | | Login to enter a peer comment (or grade) |
2小时 信心度： |
返回KudoZ列表
| |
The translation workplace 
